成本加成定价法所确定的单位价格为()。
A.单位价格=单位成本×(1+目标利润率)×(1-税率)
B.单位价格=单位成本×(1+目标利润率)÷(1-税率)
C.单位价格=单位成本×(1+目标利润率)
D.单位价格=单位成本×(1-税率)÷(1+目标利润率)
正确答案是B
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